Authority

One Liner

Allahabad High Court

Shree Ram Glass Bachauli Kuftabad Beekapur

GST registration cannot be cancelled merely because the place of business did not contain any stock.

Calcutta High Court

Sanchita Kundu

Benefit of ITC shall be given the on genuineness of the transactions made before the cancellation of registration of the suppliers.

Kerala High Court

FR Trade links

Registration cannot be cancelled for reasons beyond statutary provisions of section 29(2).